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All Journal Journal The Winners Business Economic, Communication, and Social Sciences Journal (BECOSS)
Michael Angelus
Accounting Department. Binus Graduate Program - Master of Accounting. Binus Graduate Program. Binus University. Jakarta, Indonesia 11480
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Tax E-Filing System Acceptance Level on the Taxation Compliance: An Application of the UTAUT Approach Natasya Natasya; Elia Madatu Tandililing; Michael Angelus; Kevin Kevin
The Winners Vol. 20 No. 1 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i1.5572

Abstract

This research aimed to analyze the acceptance level of the tax e-filing system on the tax compliance of the individual taxpayer. UTAUT had underpinned this research that consisted of the aspects of Performance Expectancy (PE), Effort Expectancy (EE), Social Influence  (SI), and Facilitating Condition (FC). These factors were expected to trigger the taxpayer attitude which will be impact on their behavioral intention. Using a qualitative research approach, an interview with 16 individual taxpayers with certain criteria was conducted. The interview questions were derived from the UTAUT aspects. Moreover, all interview scripts segmented into three distinct classifications; age, gender, and occupation. The interview data were analyzed using Nvivo 12. The result shows that tax e-filing system is effective to stimulate the commitment of the participant, not only to use the system regularly and to report their tax return but also to fulfill their tax obligation voluntarily. The e-filing system increases participant productivity because it offers cost reduction and time-saving. Furthermore, it is easy to understand and effortless to use. However, SI has less impact on the participant' decision to use tax e-filing system since it is mandatory in accordance with the tax regulation. Regarding the FC, it is sufficient to develop people interest in using the e-filing system. This result could be a beneficial source for the Directorate General of Taxes to evaluate the e-filing implementation and for Indonesia citizen to actively involved
Analysis of the Effect of Gender, High School Origin, Middle School Department, College Motivation on Academic Achievement of Students of Accounting and Finance Department: Case Study on One of Private University in Indonesia Michael Angelus; Armanto Witjaksono
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7784

Abstract

This research aims to know the learning patterns and student’s abilities in education performance by identify and analyze the influence of gender, the high school origin, high school programs, motivation on academic achievement. The methods of data collection are carried out through the following methods of questionnaires, literature studies. This study is quantitative explanatory and retrieves important accounting items. Based on the data analysis was conducted, the results showed that gender, high school programs, college motivation are not significantly affected in the GPA While the origin of high school significantly affects the GPA. This study suggested that future studies adopt other methods of data analysis and take the dependent variable other than academic achievement.
Co-Authors Armanto Witjaksono Elia Madatu Tandililing Kevin Kevin Natasya Natasya